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Personal Tax · Malaysia

YA 2026 Tax Relief Planner

Enter your income and reliefs to see your estimated tax, find unused opportunities, and — if you're married — compare separate vs joint assessment with a clear recommendation.

ITA 1967 Finance Act 2025 EPF Act 1991 ✦ Housing Interest NEW ✦ Childcare Expanded
YA 2026 closes in — days — plan now. Reliefs like EPF top-ups, insurance and childcare enrolment must be in place before 31 Dec 2026.
1
Your Situation
Marital status
Filing:

Under Separate Assessment, each spouse files independently and claims their own reliefs. Under Joint Assessment (Penilaian Bersama), one spouse declares both incomes and claims combined reliefs — sometimes saves tax, sometimes doesn't. This tool calculates both and advises.

Your income (annual)
Gross employment income Before EPF deduction, before tax
RM
Other income Business, rental, dividends, freelance
RM
About you
Spouse's income (annual)
Spouse gross employment income 0 if no income from employment
RM
Spouse other income Business, rental, etc.
RM
About your spouse
2
Tax Reliefs — YA 2026
👤 Personal & Family Auto-applied
—
Personal relief RM 9,000 Auto
Spouse relief (no income) RM 4,000 Auto
Basic supporting equipment (OKU) — self / spouse / child / parent Cap RM 6,000
RM
Wheelchair, crutches, artificial limbs, hearing aids, and other LHDN-approved equipment for a person with disability in the family.
Alimony / maintenance paid to former wife Combined cap RM 4,000 with spouse relief
RM
Court-ordered or agreed alimony. Total of spouse relief + alimony cannot exceed RM 4,000. If you claim both, only RM 4,000 is allowed in aggregate.
Children under 18 (non-disabled) RM 2,000 each
children RM 0
Do not include OKU-registered children here — use the disabled child rows below instead.
Children 18+ in A-Level / certificate / matriculation / preparatory course RM 2,000 each
children RM 0
Full-time A-Level, STPM, certificate, matriculation, or LHDN-approved preparatory course.
Children 18+ in university / college (diploma or above) RM 8,000 each
children RM 0
Diploma or above at an approved institution in Malaysia, or bachelor's degree or above at an approved institution outside Malaysia.
Disabled children (OKU-registered — do not double-count with rows above)
Disabled children (OKU-registered, not in university/college) RM 8,000 each
children RM 0
LHDN treats a disabled child as 4 × RM 2,000 = RM 8,000. Must be registered OKU. Claim this OR a child row above, not both.
Disabled children 18+ in university / college (diploma or above) RM 16,000 each
children RM 0
LHDN treats as 8 × RM 2,000 = RM 16,000. OKU-registered child in full-time diploma or above. Claim this OR the normal HE row, not both.
🏦 Retirement & Savings Up to RM 22,350
RM 0
Your EPF contributions Cap RM 4,000
Estimate only - assumes employee EPF rate of 11%.
Spouse EPF contributions Cap RM 4,000
Estimate only - assumes employee EPF rate of 11%.
Your life insurance / takaful premiums Cap RM 3,000 (separate)
RM
Life insurance / takaful for yourself. Under joint assessment, self + spouse + children total is capped at RM 3,000.
Child life insurance / takaful premiums Included in RM 3,000 cap
RM
YA 2026: premiums for eligible children's life insurance / takaful. Combined with your own in the RM 3,000 cap.
Spouse life insurance / takaful Cap RM 3,000 (separate) / aggregate (joint)
RM
Your medical / health / education insurance premiums Cap RM 4,000
RM
Includes medical, critical illness, and education insurance / takaful premiums. Under joint assessment the self + spouse total is capped at RM 4,000.
Spouse medical / health / education insurance RM 4,000 aggregate (joint)
RM
Under joint assessment, self + spouse medical insurance total is capped at RM 4,000.
Spouse SOCSO / EIS contributions Combined cap RM 350
RM
Enter spouse's combined SOCSO + EIS employee contributions. Cap RM 350 applies to spouse separately under separate assessment.
Spouse PRS contributions Cap RM 3,000
RM
Under joint assessment, a single RM 3,000 PRS cap applies to the household.
SOCSO employee contributions Enter actual amount
RM
EIS (Employment Insurance) employee contributions Enter actual amount
RM
⚠ SOCSO + EIS combined cap: RM 350. Both contributions count towards the same RM 350 limit.
PRS (Private Retirement Scheme) contributions Cap RM 3,000 Confirmed to YA 2030
RM
Relief available until YA 2030 per PPA / Finance Act. Source: ppa.my
SSPN net savings (Tabung PTPTN) Cap RM 8,000
RM
🏥 Medical & Health Up to RM 18,000
RM 0
Serious illness treatment (self, spouse, child) Within RM 10,000 cap
RM
Cancer, kidney disease, heart disease and other qualifying serious illness treatment.
Fertility treatment Within RM 10,000 cap
RM
Vaccination Within RM 10,000 cap
RM
Dental examination / treatment Within RM 10,000 cap
RM
Full medical check-up / screening Shared sub-cap RM 1,000
RM
Mental health / disease detection / self-health monitoring Shared sub-cap RM 1,000
RM
Full medical check-up, screening, mental health, disease detection and self-health monitoring share one RM 1,000 sub-cap.
Parent / grandparent medical, dental and care expenses Within RM 8,000 cap
RM
Treatment, dental, optical and special needs expenses for parents or grandparents.
Parent / grandparent full medical check-up / vaccination Sub-cap RM 1,000
RM
This sub-category is capped at RM 1,000 within the overall RM 8,000 parent / grandparent medical relief.
🎓 Education Up to RM 7,000
RM 0
Professional / approved tertiary education Overall cap RM 7,000
RM
Approved tertiary, professional, accounting, law, Islamic finance, technical, vocational, industrial, scientific or technological courses.
Skill enhancement / self-improvement course Sub-cap RM 2,000
RM
This is capped at RM 2,000 within the overall RM 7,000 education relief.
🛍️ Lifestyle Up to RM 4,500
RM 0
Books, internet subscription, computer / gadgets, sports equipment, newspapers Cap RM 2,500
RM
Sports activities & equipment (additional) Cap RM 1,000
RM
Gym memberships, sport shoes, rackets, registered sports activities, rental of sports facilities
Tourist attraction / cultural programme admission fees Cap RM 1,000
RM
Entrance to local tourist attractions, museums, cultural events, traditional performances in Malaysia
Home Housing Loan Interest NEW Up to RM 7,000
RM 0
Eligibility: First residential property only, not used to generate income. SPA must be completed between 1 January 2025 and 31 December 2027. Claimable for 3 consecutive YAs from the first year housing loan interest is paid. Relief cap depends on property purchase price and must be allocated where there is more than one eligible claimant.
Property purchase price Determines cap
RM
Up to RM 500,000: cap RM 7,000. RM 500,001 to RM 750,000: cap RM 5,000. Above RM 750,000: not eligible.
Your share of housing loan interest paid this YA Cap RM 7,000 / year
RM
Enter only the interest you personally paid or are entitled to claim, not the total interest paid by all owners.
SPA date 1 Jan 2025 - 31 Dec 2027
Leave blank only for early estimates. Enter the SPA date before relying on the relief figure.
Number of eligible owners For allocation check
Where more than one person is eligible, relief must be allocated and the total claim should not exceed the cap.
Your share of eligible interest % actually borne
Use the share of interest you paid or are entitled to claim.
First year of claim 3 consecutive YAs
For YA 2026, relief applies only if YA 2026 falls within the three-year claim period.
⚡ Green & Sustainable Home Combined cap RM 2,500
RM 0
EV charging equipment installation at home Included in combined RM 2,500 cap
RM
Installation of EV charging facilities at your residence. Subject to conditions — equipment must be installed at own home.
Food waste composting machine / food waste grinder Included in combined RM 2,500 cap
RM
Eligible composting or food waste treatment devices for home use. Subject to conditions — check LHDN approved list.
CCTV / home security camera system Included in combined RM 2,500 cap
RM
Closed-circuit television (CCTV) installed at own residential property. Subject to conditions.
Timing restrictions apply. EV charging facilities are subject to EV-specific conditions. Food-waste composting machines are once every 3 YAs. Food-waste shredders and CCTV are once every 2 YAs.
👶 Childcare & Family EXPANDED Up to RM 4,000
RM 0
Childcare / kindergarten fees at registered centre Cap RM 3,000
RM
Registered nursery (taska), kindergarten (tadika), JKM-licensed daily care centre, or after-school care. YA 2026 expansion: now includes children up to age 12 (previously up to age 6). Centre must be registered with the relevant authority.
Breastfeeding equipment Cap RM 1,000
RM
For working women only. Child must be aged 2 and below. Claimable once every 2 years. Includes breast pump, ice packs, storage bags, nursing covers. Cannot be claimed in consecutive years.
Results — YA 2026 Estimate
Relief Breakdown
Relief Category Relief Claimed Indicative Tax Impact
Unused Opportunities
⚠ Planning tool only. This calculator uses the YA 2026 personal income tax brackets and reliefs as published under the Finance Act 2025 and LHDN guidelines. Estimates are indicative — your actual tax may differ based on specific relief eligibility, instalment payments (CP500), and LHDN assessment. Always verify with a tax professional before filing.

Simplified calculator: The medical expenses relief is split into planning fields and applies the RM 1,000 sub-caps shown for full medical check-up and mental health. Confirm all supporting receipts and any detailed LHDN category conditions before filing.